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October 29, 2021
| VIA EDGAR
Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, NE Washington, D.C. 20549 Attention: Tracey Houser, Brian Cascio, Dillon Hagius, Suzanne Hayes |
| Re: | Evotec SE |
Amendment No. 3 to Registration Statement on Form F-1
Filed October 28, 2021
File No. 333-260143
Dear Ms. Houser, Mr. Cascio, Mr. Hagius, and Ms. Hayes:
On behalf of our client, Evotec, SE (the “Company”), we set forth below the Company’s responses to the letter, dated October 28, 2021, containing the comment of the staff of the Division of Corporate Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above referenced Amendment No. 3 to the Registration Statement on Form F-1 filed by the Company on October 28, 2021 (the “Registration Statement”).
In order to facilitate your review of our response, we have restated the Staff’s comment in this letter and have set forth the Company’s response to the Staff’s comments immediately below. In addition, the Company has revised the Registration Statement in response to the Staff’s comment and is submitting an amendment to the Registration Statement (the “Amendment”) concurrently with this letter, which reflects these revisions and clarifies certain other information. Page numbers in the text of the Company’s response correspond to page numbers in the Amendment. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Amendment.
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